- Important Note: Because January 15 falls on a Sunday and January 16 is a holiday, any return, tax payment, estimated payment or other required action is not due until Tuesday, January 17.
- Fourth quarter 2022 estimated income tax payment is due.
- The three year statute of limitation to file an original return to claim a refund of estimated tax or withholding for 2019 income tax return, regardless whether an automatic extension to file was obtained.
- Important Note: Emancipation Day in Washington, DC, a recognized federal holiday, is always on April 16 of each year. In 2023, April 16 falls on Sunday. When the 16th falls on a Sunday, the holiday is observed on Monday the 17th.
- Therefore, Monday, April 17, is a federal holiday. Federal returns/payments normally due on April 15, 2023, will not have to be filed/paid until Tuesday, April 18, 2023.
- 2022 Form ND-1 or ND-EZ Individual Income Tax Return and tax are due.
- First quarter 2023 estimated income tax payment is due.
- Second quarter 2023 estimated income tax payment is due.
- Nonresident alien individual only: If the due date (without extension) of the annual federal income tax return
(Form 1040NR or 1040NR-EZ) for the 2022 calendar year is June 15, the due date of the North Dakota income tax return for the 2022 calendar year is June 15.
- Third quarter 2023 estimated income tax payment is due.
- Important Note: Because October 16 falls on a Sunday, any return, tax payment, estimated payment or other required action is not due until Monday, October 16.
- Extended 2022 Form ND-1 or ND-EZ Individual Income Tax Return is due.
- Last day 2022 individual income tax return may be filed electronically through Federal/State Electronic Filing Program. (Note: This date is set by the Internal Revenue Service and is subject to change.)
- Note: If your return is rejected, we provide a 5-day perfection period to resubmit your return electronically without penalty (and considered current).